Pay Western Australian payroll tax when threshold met
WA: 5.5% rate on Australian wages above the $1M tax-free threshold (FY26), with diminishing deduction up to $7.5M.
Who must comply
Employers paying Australian wages above the WA threshold (taking grouping into account).
What triggers it
Annual or monthly wages exceeding the threshold; group nomination.
When due
Monthly by 7th of following month; annual reconciliation 21 July.
Evidence required
Monthly returns via RevenueWA, wage records, group nomination.
Max penalty
Tax shortfall + interest + penalty tax up to 75%
Summary
WA payroll tax under the Pay-roll Tax Act 2002 (WA). FY26 threshold: $1M annual ($83,333 monthly), 5.5% standard rate. Diminishing deduction phases out the threshold between $1M–$7.5M payrolls. Returns lodged monthly via RevenueWA Online; annual reconciliation by 21 July.
Enforced by
Source legislation
Topics
Related obligations
- QLDPay Queensland payroll tax when threshold metQLD: 4.75% rate on Australian wages above the $1.3M tax-free threshold (FY26).
- VICPay Victorian payroll tax when threshold metVIC: 4.85% rate on Australian wages above the $1,000,000 tax-free threshold (from 1 July 2025).
- NSWPay NSW payroll tax when threshold metNSW: 5.45% rate on Australian wages above the $1.2M tax-free threshold (FY26).
- SAPay South Australian payroll tax when threshold metSA: 4.95% rate on Australian wages above the $1.5M tax-free threshold (FY26).
- TASPay Tasmanian payroll tax when threshold metTAS: 4.0% / 6.1% on Australian wages above the $1.25M tax-free threshold (FY26).
- NTPay Northern Territory payroll tax when threshold metNT: 5.5% rate on Australian wages above the $2.5M tax-free threshold (from 1 July 2024).
Frequently asked questions
- Who must comply with Western Australian payroll tax when threshold met?
- Employers paying Australian wages above the WA threshold (taking grouping into account).
- What triggers Western Australian payroll tax when threshold met?
- Annual or monthly wages exceeding the threshold; group nomination.
- When is Western Australian payroll tax when threshold met due?
- Monthly by 7th of following month; annual reconciliation 21 July.
- What is the maximum penalty for Western Australian payroll tax when threshold met?
- Tax shortfall + interest + penalty tax up to 75%
- What evidence is required for Western Australian payroll tax when threshold met?
- Monthly returns via RevenueWA, wage records, group nomination.
Source: https://wa.gov.au/organisation/department-of-finance/payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.